Hough Green Health Park Limited 31/03/2025 iXBRL

Company registration number: 11239477

Hough Green Health Park Limited

Unaudited filleted financial statements

31 March 2025

Hough Green Health Park Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Hough Green Health Park Limited

Directors and other information


	Directors	Dr Satya Koya
		Dr Lalitha Chalasani


	Company number	11239477


	Registered office	Crossens Way Business Park
		Crossens Way
		Southport
		PR9 9LY


	Accountants	Forshaws Accountants Limited
		Crossens Way Business Park
		Crossens Way
		Southport
		PR9 9LY

Hough Green Health Park Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Hough Green Health Park Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hough Green Health Park Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Hough Green Health Park Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Hough Green Health Park Limited and state those matters that we have agreed to state to the board of directors of Hough Green Health Park Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hough Green Health Park Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Hough Green Health Park Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hough Green Health Park Limited. You consider that Hough Green Health Park Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hough Green Health Park Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Forshaws Accountants Limited

Chartered Accountants

Crossens Way Business Park

Crossens Way

Southport

PR9 9LY

22 December 2025

Hough Green Health Park Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	583,495		614,736
		_______		_______
			583,495		614,736

Current assets
Stocks		1,245		1,368
Debtors	6	674,444		539,181
Cash at bank and in hand		28,361		116
		_______		_______
		704,050		540,665
Creditors: amounts falling due
within one year	7	( 881,403)		( 819,079)
		_______		_______
Net current liabilities			( 177,353)		( 278,414)
			_______		_______
Total assets less current liabilities			406,142		336,322

Creditors: amounts falling due
after more than one year	8		( 403,166)		( 438,657)

Provisions for liabilities			( 2,930)		( 3,076)

			_______		_______
Net assets/(liabilities)			46		( 105,411)
			_______		_______

Capital and reserves
Called up share capital	9		4		4
Profit and loss account			42		( 105,415)
			_______		_______
Shareholders funds/(deficit)			46		( 105,411)
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Dr Satya Koya

Director

Company registration number: 11239477

Hough Green Health Park Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Crossens Way Business Park, Crossens Way, Southport, PR9 9LY.

The principal activity of the company is that of providing general medical services.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Revenue from the provision of services is recognised when the significant risks and rewards of ownership have transferred to the buyer; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Short leasehold property	-	Over 25 years
Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 17 (2024: 20 ).

5. Tangible assets

	Short leasehold property	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024	766,505	23,158	789,663
Additions	-	1,487	1,487
	_______	_______	_______
At 31 March 2025	766,505	24,645	791,150
	_______	_______	_______
Depreciation
At 1 April 2024	164,071	10,856	174,927
Charge for the year	30,660	2,068	32,728
	_______	_______	_______
At 31 March 2025	194,731	12,924	207,655
	_______	_______	_______
Carrying amount
At 31 March 2025	571,774	11,721	583,495
	_______	_______	_______
At 31 March 2024	602,434	12,302	614,736
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	674,444	539,181
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	78,529	83,283
Trade creditors	573,654	539,945
Corporation tax	164,937	101,555
Social security and other taxes	29,852	57,940
Other creditors	34,431	36,356
	_______	_______
	881,403	819,079
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	403,166	438,657
	_______	_______

9. Called up share capital

Issued and called up

	2025		2024
	No	£	No	£
Ordinary A shares of £ 1.00 each	1	1	1	1
Ordinary B shares of £ 1.00 each	1	1	1	1
Ordinary C shares of £ 1.00 each	1	1	1	1
Ordinary D shares of £ 1.00 each	1	1	1	1
	_______	_______	_______	_______
	4	4	4	4
	_______	_______	_______	_______

Issued and partly paid

	2025		2024
	No	£	No	£
Ordinary A shares of £ 1.00 each - £ - paid	1	-	1	-
Ordinary B shares of £ 1.00 each - £ - paid	1	-	1	-
Ordinary C shares of £ 1.00 each - £ - paid	1	-	1	-
Ordinary D shares of £ 1.00 each - £ - paid	1	-	1	-
	_______	_______	_______	_______
	4	-	4	-
	_______	_______	_______	_______

10. Contingent assets and liabilities

The company is occupying and trading from premises for which it has not entered into any lease or other formal agreement.Rent has been paid in respect of these premises but no payment has been made in respect of services supplied by the landlord, such as electricity, gas, cleaning and maintenance.The legal postiion is unclear but it is possible that the company may become liable to pay further charges to the landlord at some time, it is not possible to quantify any charge which may become payable.

11. Related party transactions

At the year end, debtors included £378,905 (2024 - £290,657) due from Drs Koya & Chalasani, who are both directors of the company. The balance is unsecured and repayable on demand. Interest is charged on balances owed by the Directors to the company at HMRC's official rate.

12. Controlling party

The company is not under the control of any one individual.